Bangladesh Standards on Auditing (BSA)Current Status of Adoption of ISABSA

Present Title

200 Objective and General Principles Governing an Audit of Financial Statements

210  Terms of Audit Engagements
220  Quality Control for Audits of Historical Finance Information
230  Audit Documentation
240 The Auditor's Responsibility to Consider Fraud in an Audit of FinancialStatements
250  Consideration of Laws and Regulations in an Audit of Financial Statements
260  Communications of Audit Matters with Those Charged with Governance
300  Planning an Audit of Financial Statements
315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320  Audit materiality
330  The Auditor's Procedures in Response to Assessed Risks
402  Audit Considerations Relating to Entities Using Service Organization
500  Audit Evidence
501  Audit Evidence-Additional Considerations for Specific items
505  External Confirmations
510  Initial Engagements-Opening Balances
520  Analytical Procedures
530  Audit Sampling and Other Means of Testing
540  Audit of Accounting Estimates
545  Auditing Fair Value Measurements and Disclosures
550  Related Parties
560  Subsequent Events
570  Going Concern
580   Management Representations
600  Using the Work of Another Auditor  
610  Considering the Work of Internal Auditing
620  Using the Work of an Expert
700 The Independent Auditor's Report on Complete Set of General PurposeFinancial Statements
710  Comparatives
720  Other Information in Documents Containing Audited Financial Statements
800  The Auditor's Report on Special Purpose Audit Engagements
1000  Inter-Bank Confirmation Procedures
1004  The Relationship Between Bank Supervisions and Banks' External Auditors
1005 The Special Considerations in the Audit of Small Entities
1014 Reporting by Auditors on Compliance with International Financial Reporting